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Important points annual filling under companies act
2013

Secretarial Points to be kept in mind while working on Annual Filing

New forms are required to be filed for annual filing.

Form AOC-4 under the Companies Act ,2013(earlier was 23AC
/23ACA)
Form MGT-7 under the Companies Act ,2013 (earlier was 20b)

Form MGT-14 in case of Public Companies is require to be filed for both

approval of Accounts and Boards Report

All the attachments of E-forms should be duly signed dont file SD Copy of the
same.

Form MGT-7 (for Annual Return) is to be signed by Company Secretary of the

Company or if there is no Company Secretary then form shall be certified by
PCS.

Companies having paid up capital of Rupees 10 crore or more or turnover of 50

crore or more are require to get certificate in MGT-8 by any PCS.

Whatever be the status of the company Special Resolution passed in general

meeting is require to be filed in Form MGT-14.

In regard to the Secretarial Standard 1 , Notice of Annual General Meeting should

include route map for venue of AGM.

Minutes of Board Meeting and General Meeting read with SS-1 and SS-2 shall
be serially numbered.

It must be kept in mind to appoint and regularize additional director, as a director.

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In Case of Listed Company, Report of AGM under Section 121 of the Companies
Act, 2013 is to be filed in form MGT-15 within 30 days of conclusion of AGM.

In accordance with Section 129 of the Companies Act, 2013 for the preparation
of financial statement, Schedule III is to be followed otherwise penalty will be
imposed.

If Company have only associates and joint venture but no subsidiary then no CFS
is to be prepared for F/Y 2014-2015.

Form AOC-1 is to be attached to Financial Statement for Subsidiary, Joint

Venture and associates.

Addendum to AOC-4 is file only when the size of attachments are more than 2.5
MB.

Note: if no CFS is prepared AOC-1 is necessarily to be attached.

Important Note: While filing of MGT-7, for point IX b under the heading % of attendance, zero
automatically occurs, so Form is to be filed again.

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